Exception Handling is a method of developing a system to detect and deal with exceptional conditions. Exceptional Handling improves the robustness of the system. But exceptional handling increases the cost in testing phase. Earlier research on basis path generation ignored the effects of exception handling on control flow. This paper gives a method to generate basis path set based on Exception Control Flow Graph. Followed by the method this paper provides a simple sample code to show how efficiently our proposed method works. © 2015, International Journal of Pharmacy and Technology. All rights reserved.